CHEER SAGAR EXPORTS , Jaipur V. DCIT, Circle-1, Jaipur

ITA 236/JPR/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7450 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 05-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ ITA. No. 236/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Cheer Sagar Exports E-196B, Mansarovar RIICO Industrial Area, Jaipur-302016. cuke Vs. DCIT, Circle-1, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFC 6765 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj l s@ Assessee by : Shri Pramod Patni (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 06/07/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 14/07/2022 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. The appeal is filed by the assessee arising out of order of National Faceless Appeal Centre, Delhi [hereinafter referred to as (NFAC)] dated 01.12.2021for the assessment year 2018-19. 2. At the outset of hearing, the Bench observed that there is delay of 121 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an affidavit dated 03.06.2022 for condonation of delay. The relevant portion of the affidavit is as under:-